Smiths Grove, Kentucky
Friday, October 18, 2019

Permits/ Licenses & Tax Rate

Property Tax Rate   

Ordinance 19-005 -Real Property Taxes for 2019 (.114) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017 and 2018

Tangible Personal Property Tax Rate for 2019 (.1313) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017 and 2018

Ordinance 19-004 -Property Tax Rate- Motor Vehicles & Watercraft for 2019-2020 (.20) per One Hundred Dollars assessed valuation dollars for years 2017 and 2018 

Permits/ Licenses


The following information will help you obtain Property and Tangible Tax Information, an Occupational License,  or Yard Sale Permit for Smiths Grove.  Building Permits are issued by Warren County (see link below)


OCCUPATIONAL LICENSE- ORDINANCE 2018-002   Effective June 2018 - Dec 2019


All persons conducting business within the City of Smiths Grove city limits are required to hold an Occupational License. Also, persons wanting to establish a new business must obtain an Occupational License at the City Hall, 146 S. Main Street, Smiths Grove, KY  42171 or call for information at (270) 563-4014. 

Through December 2019, business owners pay:


A flat fee of $50 on gross profit, within the City of Smiths Grove, of $3,000 or more per year (July 1 - June 30 fiscal year)

A flat fee of $25 on gross profit, within the City of Smiths Grove, of less than $3,000  per year (July 1- June 30 fiscal year)             




 Effective January 1, 2020- Ordinance 19-003 ordains a new percentage based Occupational License Tax structure, with the repeal of Ordinance 2018-002.  Please call City Hall at 270-563-4014 to request a full copy of the Ordinance or provide your email address for it to be sent to you.  The Ordinance and corresponding forms will be linked here in the future. 




Building Permits


Why do I need a Building Permit?

The City of Smiths Grove and the State of Kentucky requires it. Kentucky Building Code (KBC) requires local governments (city or county) to establish local building departments.


Warren County issues all building permits for the City of Smiths Grove.  Their facilities are located at 1141 State Street, Bowling Green, KY.  Phone 270-843-5360. All building inspections are also handled through the same office.


How much are the Building Permits (please click on the below link to access the Warren County site for info) ?



Yard Sale Permits


Why do you need a Yard Sale Permit?

So the city can control Yard sales and prevent a person from having perpetual yard sales.



What is the cost of a Yard Sale Permit?

There is no cost just a requirement to fill out a form at City Hall, 146 S. Main Street, Smiths Grove, KY


Violation of terms of the yard Sale Permit or failure to obtain a Yard Sale Permit will subject person having a Yard Sale to citation for violation of city ordinance.